when do we increase/decrease the test of controls? - Page 4

  • Creator
    Topic
  • December 15, 2011 at 5:46 pm #164476
    goodluck2everyone
    Member

    the way I understand it, the test of controls comes after we have determined audit risk (rmm + detection risk)

    I also understand that an increase/decrease in control risk will result in a decrease/increase in detection risk respectively, which will increase/decrease the amount of substantive tests respectively

    but does this also mean that an increase/decrease in substantive tests will result in a decrease/increase in test of controls? (respectively)

    BEC- 80
    REG- 68, 71, July
    AUD- 61 , 84
    FAR- -- 75 🙂

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